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TMI Blog2020 (3) TMI 654X X X X Extracts X X X X X X X X Extracts X X X X ..... round of limitation - appeal dismissed. - Excise Appeal No. 85589 of 2019 - A/85149/2020 - Dated:- 20-1-2020 - HON BLE MR. S.K. MOHANTY, MEMBER (JUDICIAL) Shri Rajiv Gupta, Consultant for the Appellant Shri N.N. Prabhudesai, Authorized Representative for the Respondent ORDER PER: S.K. MOHANTY Heard both sides and perused the records. 2. The learned Commissioner (Appeals) vide the impugned order dated 12.11.2018 has denied the refund benefit claimed by the appellant under Rule 5 of the Cenvat Credit Rules, 2004, holding that the period of limitation provided under Section 11B of the Central Excise Act, 1944 should be applicable for claiming the refund amount. The issue arising out of the present dispute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise Rules, 2002, Cenvat Credit Rules, 2004 or Service Tax Rules, 1994 in original. That application should be filed before the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be. For the purpose of finding out as to the relevant date for the purpose of making claim for refund of CENVAT credit, Rule 5 should be made applicable. It is the contention of the learned counsel for the assessee that the provision defining relevant date does not cover the claim for refund of CENVAT credit. We may point out that when a statute empowered for such claim, the said provision must be read to find out as to the relevant date. Rule 5 specifies that where any input or input service is used in the manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the inputs so used shall be allowed to be utilised by the manufacturer towards payment of duty of excise on any final products cleared for home consumption or for export on payment of duty and where for any reason such adjustment is not possible, the manufacturer shall be allowed refund of such amount subject to such safeguards, conditions and limitations as may be specified by the Central Government by notification in the Official Gazette. The said rule does not prescribe any time-limit. In the absence of such prescription as to the limitation, the Gujarat High Court has held that the claim of refund could not be rejected on the ground of limitation. 17. The learned counsel would also rely upon a Judgment of Madhya Pradesh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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